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TMI Blog2009 (5) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER Heard both sides. The appellants filed this application for waiver of pre-deposit of Service tax of Rs. 66,67,821/- and penalty amount. The following demands of Service tax were confirmed : Sl. No. Point of which demand raised Amount of tax (Rs.) 1. Non-payment of Service tax on reimbursement of out of pocket expenses 12,97,618/- 2. Non-payment of Service tax on certain fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. Commissioner of Service Tax, Bangalore - 2009 (13) S.T.R. 147 (Tri.-Bang.). 3. In respect of Sl. No. 2nd demand relating to foreign currency receipts, the contention of the appellants is that the appellants received a total amount of Rs. 6.00 crores (approx.) from their client outside India and Rs. 57.00 lakhs (approx.) were sent outside India. Exemption provided under Notification 6/99 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants. 5. Ld. SDR appearing for the Revenue submitted that there is no provision of reimbursement under the Service tax provision in respect of traveling, boarding, lodging etc. in respect of services provided by the appellants. Therefore, the claim is not sustainable. The Revenue also submitted that the credit can be availed only on the strength of duplicate copy of invoices and the photoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the appellants, whereas in the present case, we find that out of pocket expenses are in respect of service provided by the appellants. 7. In respect of 2nd demand, we find that the benefit of Notification is denied on the total amount received by the appellants from their foreign client and only Rs. 57.00 lakhs (approx.) were sent outside India. Therefore, prima facie, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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